Tax

===Fees and effective===
Governments may charge user [[fee]]s, tolls, or other types of assessments in exchange of particular goods, services, or use of property. These are generally not considered taxes, as long as they are levied as payment for a direct benefit to the individual paying.<ref>{{cite web |url=http://www.ncsu.edu/project/calscommblogs/economic/archives/2007/05/the_difference.html |title=Taxes versus fees |publisher=Ncsu.edu |date=2 May 2007 |access-date=22 January 2013 |url-status=dead |archive-url=https://web.archive.org/web/20121008032841/http://www.ncsu.edu/project/calscommblogs/economic/archives/2007/05/the_difference.html |archive-date=8 October 2012 }}</ref> Such fees include:
* Tolls: a fee charged to travel via a [[Toll road|road]], [[Toll bridge|bridge]], [[Toll tunnel|tunnel]], [[canal]], [[waterway]] or other transportation facilities. Historically tolls have been used to pay for public bridge, road, and tunnel projects. They have also been used in privately constructed transport links. The toll is likely to be a fixed charge, possibly graduated for vehicle type, or for distance on long routes.
* User fees, such as those charged for use of parks or other government-owned facilities.
* Ruling fees charged by governmental agencies to make determinations in particular situations.

Some scholars refer to certain economic effects as taxes, though they are not levies imposed by governments. These include:
* [[Inflation tax]]: the economic disadvantage suffered by holders of [[cash and cash equivalents]] in one denomination of [[currency]] due to the effects of [[expansionary monetary policy]]<ref>Some economists{{who|date=September 2010}} hold that the inflation tax affects the lower and middle classes more than the rich, as they hold a larger fraction of their income in cash, they are much less likely to receive the newly created monies before the market has adjusted with inflated prices, and more often have fixed incomes, [[wages]] or [[pensions]]. Some argue that inflation is a [[regressive tax|regressive]] [[consumption tax]]. Also see Andrés Erosa and Gustavo Ventura, "[http://www.ssc.uwo.ca/economics/econref/workingpapers/researchreports/wp2000/wp2000_1.pdf On inflation as a regressive consumption tax] {{webarchive|url=https://web.archive.org/web/20080910064531/http://www.ssc.uwo.ca/economics/econref/workingpapers/researchreports/wp2000/wp2000_1.pdf |date=10 September 2008 }}". Some{{who|date=June 2011}} claim there are systemic effects of an expansionary monetary policy, which are also definitively taxing, imposing a financial charge on some as a result of the policy. Because the effects of monetary expansion or [[counterfeiting]] are never uniform over an entire economy, the policy influences capital transfers in the market, creating [[economic bubbles]] where the new monies are first introduced. Economic bubbles increase market instability and therefore increase investment risk, creating the conditions common to a [[recession]]. This particular tax can be understood to be levied on future generations that would have benefited from economic growth, and it has a 100% transfer cost (so long as people are not acting against their interests, increased uncertainty benefits, no-one). One example of a strong supporter of this tax was the former [[Federal Reserve]] chair [[Beardsley Ruml]].</ref>
* [[Financial repression]]: Government policies such as interest-rate caps on government debt, financial regulations such as reserve requirements and capital controls, and barriers to entry in markets where the government owns or controls businesses.<ref>
See for example Reinhart, Carmen M. and Rogoff, Kenneth S., ''This Time is Different''. Princeton and Oxford: Princeton University Press, 2008 (p. 143), [https://www.imf.org/external/np/seminars/eng/2011/res2/pdf/crbs.pdf The Liquidation of Government Debt, Reinhart, Carmen M. & Sbrancia, M. Belen, p. 19], {{cite journal |last1=Giovannini |first1=Alberto |last2=de Melo |first2=Martha |year=1993 |title=Government Revenue from Financial Repression |journal=The American Economic Review |volume=83 |issue=4 |pages=953–963}}
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